E6.303 Types Of Domicile

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Commentary

Personal and employment tax

For the latest New Development, see ND.2620.

For a discussion of the concept of domicile, see E6.300A.

Domicile is a concept of 'belonging' used in tax law, but also elsewhere in the English legal system. There are three types of general domicile: domicile of origin, domicile of choice, and domicile of dependence.

A domicile of origin is acquired by every person at

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I7.333A Companies and replacement APR property

B4.130 Summary of OECD guidelines on arm's length principle

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

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